The subject of this thesis acquired it's importance from many sides most
important of it , it's the nature of the relationship between Iraq-Syria relation
itself . which is basic on many close and fare relationship between them upon
the history , and also the changes that happened in global and regional area
after the 11th September 2001 and the changes of the American strategy upon
Syria , and the trying of the united states to qualify the Syrian role inside its
regional in the meddle east upon the changes that imposing by the united
states which is the most important event was the occupation of Iraq .
The importance of this subject is also due to the occupation of the united
states upon the Iraq on April 2003 which was made the dramatic changes in
Syrian strategy specially with Iraq and with using the interference in Iraqi
affairs as a type force the united states and its project inside Iraq .
At last, this thesis acquired further importance as it involves study which is
very few in dealing with the Syrian strategy upon Iraq after 2003, and its
further, and the importance of the study came also because of the
difficulties in the Syrian situations which is complicated, difficult and changed
even at the same time and same situation.
The Problem of thesis :
The problem of this thesis start from the idea contains that the Syrian
strategy upon Iraq had dramatic changes after the United States occupied
Iraq on 2003 which imaged by the Syrian interference in Iraqi affairs as a tool
to face the strategy of the united states in the middle east, and this behaviors of Syria came as the main corals between Syria and Iraq from side
and between the Syria and United States from the other.
Hypothesis of the research:
This thesis proceeds from a hypothesis to the effect that the changes of
the American plays which emerged in this thesis by its occupied in Iraq after
2003 which had its negative effect in Syrian changes its treatment with Iraq
after 2003, and Syria found that its interference in Iraq is the best paper and
choice to force the United States project inside Iraq and the area. and to
prove the troth and the correct of this hypothesis, the matter entails raising
the following questions :
1- what is the influence of American occupied on Iraq upon the Syrian
strategy?
2- What is the American vision of the Syrian role in Iraq?
3- What is the nature of the relationship between the Iraq-Syria after
2003?
4- What is the influence of the relationship between the united states –
Iraq on the Syrian strategy?
5- What is the future of the Syrian strategy upon Iraq?
Structure of the thesis :
The subject of this thesis necessitated divided it into an introduction, five
sections and a conclusion.
The first section is entitled: The Syrian Strategy and its treatment with the
occupation of Iraq.
The second section entitled: The American vision for the Syrian role in Iraq.
The third section is entitled: The relationship between the Iraq-United states
and its influence upon the Syrian strategy on Iraq.
The fourth section is entitled: The dramatic changes in Iraq-Syrian
relationship (the input of changes).
The fifth section is entitled: The future of Syrian strategy upon Iraq.
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The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti
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Abstract
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(1)
The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai
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